20. Returns & self- assessments
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21. Assessments
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22. Due date for Payment of Tax
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23. Liability of executor, administrator, legal representative
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24. Liability of partnership firms
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25. Tax as an arrear of land revenue
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26. Preferential claims to assets
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27. Transfers to defraud revenue void and Provisional Attachment of Property
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28. Powers of Deputy Commissioner under Revenue Recovery Act 2 of 1864
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29. Recovery of tax from third parties
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30. Recovery of tax when business transferred
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31. Appeal to Appellate authority
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32. Revision by Commissioner & other prescribed authorities
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33. Appeal to the Appellate Tribunal
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34. Revision by High Court
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35. Appeal to High Court
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36. Petitions, applications to be heard by a Bench
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37. Limitation in respect of certain Assessments or reassessments ordered.
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38. Refund of tax
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39. Interest on overpayments and late refunds
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40. Power to adjust, withhold refunds
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